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Please find below the Newsletter from September 10, 2015 that our subscribers received via e-mail completely FREE OF CHARGE. International Tax Plaza’s Newsletter a good way to stay informed!!! So when can we welcome you as one of our subscribers?

 

In this edition:

·       Video available of TAXE’s meeting of September 7, 2015 during which the co-rapporteurs’ Draft Report was presented

·       CJEU rules in Joined Cases C-72/14 and C-197/14 X (Migrant workers – Social security – E 101 certificate – Probative value)

·       Juncker in his State of the Union: “We need to enhance fairness in our taxation policies”

·       Switzerland - the TIEAs with San Marino, Greenland, Andorra and Seychelles entered into force

·       Switzerland and Norway have signed a Protocol amending their existing DTA

·       Conclusie van Advocaat-Generaal Szpunar in Zaak C 252/14 Pensioenfonds Metaal en Techniek gepubliceerd (Vrij verkeer van kapitaal)    

·       Quick News from September 10, 2015

·       Switzerland and Albania have signed a Protocol amending their existing DTA

·       TAXE’s Draft Report available in other languages than English

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In today’s edition: Switzerland – Federal Council adopts dispatch on amending the Withholding Tax Act; Ireland – Revenue eBrief No. 87/15 (Unit Trusts and Offshore Funds - Sections 731-747G (Part 27)); The Netherlands – Federal Council adopts dispatch on amending the Withholding Tax Act; Omzetbelasting. Vrijstelling voor wijkgericht werken door aanbieders van wijkverpleging (Besluit van de Staatssecretaris van Financiën); The Netherlands – Inkomstenbelasting. Lijfrenten en periodieke uitkeringen. Wijziging van het besluit van 13 juni 2012, BLKB2012/283M (Besluit van de Staatssecretaris van Financiën); The Netherlands – Rapportage fiscale knelpunten grensarbeiders (Staatssecretaris Wiebes van Financiën informeert de Tweede Kamer over de fiscale knelpunten grensarbeiders)

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(September 10, 2015)

Initially we could only find an English version of the Draft Report on Tax Rulings and Other Measures Similar in Nature or Effect as drafted by the co-rapporteurs Elisa Ferreira and Michael Theurer. Today we have found the document in other languages. Click below on the language of your choice and you will be forwarded to the version of the Draft Report in that respective language as available on the website of the European Union, which will open in a new window.

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(September 10, 2015)

On September 9, 2015 on the website of the Swiss Federal Department of Finance a press release announcing that on that same day Switzerland and Albania signed a protocol amending their existing DTA with respect to taxes on income and capital was published.

 

Although signed, the Protocol has not yet entered into force. For the Protocol to enter into force, the respective ratification procedures have to have been finalized in both countries.

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In today’s edition: CJEU – Opinion of Advocate General Szpunar delivered in Case C – 252/14 Pensioenfonds Metaal en Techniek (ECLI:EU:C:2015:571) (Free movement of capital – Taxation of dividends) (not available in English but in many other languages); Germany – Dienstreise-Kaskoversicherung des Arbeitgebers für Kraftfahrzeuge des Arbeitnehmers und steuerfreier Fahrtkostenersatz

  1. Conclusie van Advocaat-Generaal Szpunar in Zaak C 252/14 Pensioenfonds Metaal en Techniek gepubliceerd (Vrij verkeer van kapitaal)
  2. Switzerland and Norway have signed a Protocol amending their existing DTA
  3. Switzerland - the TIEAs with San Marino, Greenland, Andorra and Seychelles entered into force
  4. Juncker in his State of the Union: “We need to enhance fairness in our taxation policies”
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